PocketLaw | Connecticut General Statutes | Marijuana and Controlled

Marijuana and Controlled Substances Tax

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Definitions.

Imposition of tax on marijuana and controlled substances. Stamps.

Possession of unstamped marijuana or controlled substance by dealer prohibited.

Commissioner to provide stamps.

Purchase of stamps, labels or other indicia.

Dealers to keep records; examination by commissioner. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for tax. Foreclosure procedure. Hearing and appeal.

Oaths and subpoenas.

Administration. Regulation.

Tax not applicable to persons lawfully in possession of marijuana or a controlled substance.

Information obtained under this chapter not subject to disclosure.

Penalties. Exemption from limitation on prosecution.

Sections
12-661 to 12-664

Reserved for future use.